This study deals with energy and exergy analyses of ice rink buildings. An ice rink building with a net area of 648 m(2), which is considered to be closed type and located in Turkey, is assessed. Based on the capacity of the ice rink area, the refrigeration system consists of two circuits with the same basic system components, where two types of refrigerants R-134A and R-744(CO2) are used. Exergy analysis is based on Lowex approach, while the effect of varying reference (dead) state temperatures on the system exergy efficiency is investigated. It includes exergy transmission load, air infiltration load, exergy load room, exergy demand distribution. exergy load generation, total exergy system efficiency and exergy flexibility factor. Total exergy input rate is calculated to be 253.66 kW, while exergy destruction rate is 227.45 kW. The minimum and maximum exergy efficiency values are found to be 1.72% and 19.05% for reference state temperatures of 10 degrees C and -10 degrees C. respectively. (C) 2010 Elsevier B.V. All rights reserved.